Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-354
Estate which may be divested
Official textcga.ct.gov
When an estate or interest may be divested by the act or omission of the transferee, it shall be taxed as if there were no possibility of divesting.
(1949 Rev., S. 2034.)
Cited. 152 C. 282.
Source: view the official text
In this chapter (40 sections)
- 12-343 · Jointly-owned property
- 12-344 · Rates
- 12-344a · Additional amount added to tax
- 12-344b · Applicable rates
- 12-345 · Revocable trusts
- 12-345a · Taxation of property transferred by exercise or nonexercise…
- 12-345b · Taxation of property transferred by exercise or nonexercise…
- 12-345c · Taxable transfer made, when
- 12-345d · Lapse of power
- 12-345e · Tax liability for transfer of property subject to general…
- 12-345f · Power created on or before October 21, 1942
- 12-346 · Transfers to executors and trustees in lieu of commissions
- 12-347 · Exemptions
- 12-348 · Declaration by officer of corporation or other entity claiming…
- 12-349 · Gross taxable estate
- 12-349a · Effective date
- 12-350 · Net estate of resident transferors; deductions
- 12-351 · Administration expenses not deductible
- 12-352 · Net estate of nonresident transferor; deductions
- 12-353 · Life estates; annuities
- 12-354 · Estate which may be divested
- 12-355 · Compounding of tax. Contingent remainders
- 12-356 · Determination of value of contingent interest by Insurance…
- 12-357 · Supervision by commissioner
- 12-358 · Reports by clerks of probate courts. Certified copies of wills…
- 12-359 · Reports of representatives of transferors
- 12-363 · Jointly-owned real property; certificate of tax payment
- 12-364 · Certificate of release of lien. Regulations
- 12-365 · Administration on taxable transfer
- 12-366 · Lien for taxes. Regulations
- 12-367 · Computation and assessment of tax; objections thereto. Refund…
- 12-368 · Waiver of hearing on computation of tax
- 12-369 · Action for quieting title to property
- 12-370 · Forms. Reciprocal exchange of information
- 12-371 · Estates of nonresident decedents; cooperation with other states
- 12-372 · Authority to compromise or arbitrate dispute as to decedent's…
- 12-373 · Agreement of compromise to fix amount of tax
- 12-374 · Determination of domicile by arbitration
- 12-375 · Tax due at death
- 12-376 · Payment. Interest. Extensions